This Reporting Standard sets out the requirements for the provision of information to APRA in relation to a life company’s profit or loss and other comprehensive income. It includes associated specific instructions and must be read in conjunction with Reporting Standard LRS 001 Reporting Requirements (LRS 001), including the general instruction guide.

This Reporting Standard sets out the requirements for the provision of information to APRA in relation to a life company’s financial performance. It includes Form LRF 310.1 Income Statement (SF & SF Eliminations) and Form LRF 310.2 Income Statement (SF Total, GF, GF Elim, Entity), and associated specific instructions and must be read in conjunction with the general instruction guide.